- Accounting for risk conflicts in Scottish salmon farming
- 2nd International Conference on Accounting and Finance, Thessaloniki, Greece
- Book/source title
- Proceedings of the 2nd International Conference on Accounting and Finance
- Pages (from-to)
- Document type
- Conference contribution
- Faculty of Economics and Business (FEB)
- Amsterdam Business School Research Institute (ABS-RI)
Purpose: To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming.
Methodology / Approach: This paper used a Grounded Theory approach. Empirical evidence was collected on a geographically defined case study, framed within a contested political arena. Data was gathered using multiple methods including engagements with salmon farming organisations, stakeholders, rule-enforcers, issue amplifiers, and political institutions.
Findings: Social and environmental accounting and accountability processes in Scottish salmon farming appeared to be similar to that described within the Risk Society thesis. Demands for social and environmental accounts within this arena could be seen to be related to different perceptions of the risks associated with salmon farming. There was conflict over the meaning of risks, methodology of measuring and communicating that risk. Social and environmental accounts were part of this contest for control of governing these risks.
Research Implications: Insights from Risk Society thesis offer useful insights into understanding Social and Environmental Accounting, in particular the role of sub-political movements and the role of sub-political accounting. The importance of recognising social and environmental accounting as part of a wider reflexive process is also an important implication of this paper.
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